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现代企业的成本管理是其发展的基础,同时关系到企业的盈利和生存能力。因此,优良有序的成本管理是企业在竞争市场上立于不败之地的法宝。所以,若要在多变的市场环境下,保证企业稳定的经济效益,必须从源头上控制,即进行高效的成本控制,才能以不变应万变,始终保持成本的最小化,增强产生经济效益的可能性。本文通过分析我国当代企业成本管理的现状,对其成本控制的方法进行研究,并提出有效的控制措施。
Modern enterprise cost management is the basis of its development, at the same time relates to the profitability and viability of enterprises. Therefore, good and orderly cost management is a magic weapon for enterprises in an invincible position in the competitive market. Therefore, in a changing market environment, to ensure the stable economic efficiency of enterprises must be controlled from the source, that is, efficient cost control can be maintained at a minimum, to minimize costs and increase economic The possibility of efficiency. This paper analyzes the current situation of cost management in contemporary Chinese enterprises, studies its cost control methods and puts forward effective control measures.